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13 Cards in this Set
- Front
- Back
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Journal
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a form for recording transactions in chronological order
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Journalizing
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recording transactions in a journal
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Special amount column
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a journal amount column headed with an account title
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General amount column
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a journal amount column that is not headed with an account title
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Entry
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information for each transaction recorded in a journal
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Double-entry accounting
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the recording of debit and credit parts of a transaction
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Source document
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a business paper from which information is obtained for a journal entry
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Check
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a business form ordering a bank to pay cash from a bank account
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Invoice
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a form describing the goods or services sold, the quanity, and the price
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Sales invoice
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an invoice used as a source document for recording a sale on account
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Receipt
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a business form giving written acknowledgement for cash received
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Memorandum
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a form on which a brief message is written describing a transaction
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Proving cash
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determining that the amount of cash agrees with the accounting records
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